MAIN POINTS THIS MONTH
Dual Contracts : the Inland Revenue take a firm line
Marks & Spencer : the Advocate General's opinion is published
Income Tax (Trading and Other Income) Act 2005 : the latest rewrite
Pre Owned Assets : further guidance is issued
Revenue Recognition : the accounting rules on WIP are refined
Corporate Residence : Wood v Holden is reversed
Goodwill Transfers : a new Inland Revenue practice
VAT : the Advocate General speaks some more
